CHAPTER 195
Transient Occupancy Tax
195.01   Intent.
195.02   Purpose.
195.03   Definitions.
195.04   Application of tax.
195.05   Tax collections; exemptions.
195.06   Records.
195.07   Limitations on tax reductions.
195.08   Returns required.
195.09   Refunds.
195.10   Failure to collect and report tax.
195.11   Hearings.
195.99   Penalty.
 
 
195.01 INTENT.
   It is the intent of this chapter to levy an excise tax of three percent (3%) on transactions by which lodging by a hotel is or is to be furnished to transient occupants, as authorized and permitted by Ohio R.C. Chapter 5739. Accordingly this chapter shall be construed to effectuate that purpose and to be consistent with any requirement of law, compliance with which is a prerequisite to the validity of the tax intended to be levied.
(Ord. 25-05. Passed 7-25-05.)
195.02 PURPOSE.
   There shall be levied an excise tax on transactions by which lodging by a hotel is or is to be furnished to transient occupants of three percent (3%) of the amount paid or to be paid by the transient occupants for the lodging for the purpose of providing revenue with which to help meet the needs of the Municipality of Sebring, and particularly the Park and Recreation Department. (Ord. 25-05. Passed 7-25-05.)
195.03 DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   (a)    "Administrator" means the Village Manager, or his designee.
    (b)    "Hotel" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for consideration to transient occupants, in which more than one room is used for the accommodation of transient occupants, whether the rooms are in one or more structures.
   (c)    "Transient occupants" means persons occupying a room or rooms for sleeping accommodations for less than thirty days.
   (d)    "Vendor" means the person who is the owner or operator of the hotel and who furnishes the lodging.
      (Ord. 25-05. Passed 7-25-05.)
195.04 APPLICATION OF TAX.
   The tax shall be known as the transient occupancy tax. It applies and is collectable at the time the lodging is furnished, regardless of the time when the price is paid. For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient occupants is subject to the tax until the contrary is established.
(Ord. 25-05. Passed 7-25-05.)
195.05 TAX COLLECTIONS; EXEMPTIONS.
   (a)    The transient occupancy tax imposed by this chapter shall be paid by the transient occupants to the vendor, and each vendor shall collect from the transient occupants the full and exact amount of the tax payable on each taxable lodging. The tax required to be collected under this chapter shall be deemed to be held in trust by the vendor until paid to the Administrator, as provided in Section 195.08. If for any reason the tax due is not paid to the vendor, the Administrator may require that the tax be paid directly to the Administrator.
   (b)    No exemption shall be granted except on a claim therefore made at the time the tax is collected and under penalty of perjury on a form prescribed by the Administrator.
(Ord. 25-05. Passed 7-25-05.)
195.06 RECORDS.
   The transient occupancy tax shall be stated and charged separately from the charge for the lodging and shown separately on any record thereof, at the time when the occupancy is arranged or contacted and charged for, and on every evidence of occupancy issued or delivered by the vendor.
(Ord. 25-05. Passed 7-25-05.)
195.07 LIMITATIONS ON TAX REDUCTIONS.
   No vendor shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the vendor, or that it will not be added to the amount charged for the lodging, or that, if added, any part will be refunded, except in the manner provided in this chapter.
(Ord. 25-05. Passed 7-25-05.)
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